Guy Tremblay:—This case was heard in Montreal, Quebec on November 3, 1980. The case was taken under advisement on January 15, 1981 when the documents concerning this case were received by the Board.

M J Bonner:—This is an appeal from an assessment of income tax for the 1978 taxation year. In his return of income the appellant claimed, under subsection 110.2(2) of the Income Tax Act, a deduction in the computation

Guy Tremblay:—These cases were heard on common evidence in Edmonton, Alberta on June 4, 1981.

D E Taylor [Translation]:—This appeal was heard in the city of Montreal, Quebec on November 17, 1980. It was filed in respect of tax assessments for 1976 and 1977, in which the Minister of National Revenue refused to allow the appellant

The Chairman:—The appeal of John David Philp is from an assessment with respect to the 1976 taxation year. In his Notice of Appeal the appellant claims:

The Chairman [Translation]:—The appeal of Mrs Laurencia Labbé Marso- lais was filed following an order of the Tax Review Board, under paragraph 174(3)(b) of the Income Tax Act, whereby the appellant was joined to the appeal of Mr

John B Goetz:—This is an appeal by the appellant with respect to his 1977 taxation year. The appellant is retired and, as a hobby or business, really, he sells Provincial Lottery tickets and Wintario Lottery tickets.

M J Bonner:—The appellant Latter appeals from assessments of income tax for the 1977 and 1978 taxation years. The appellant Kimel appeals from an assessment for its 1978 taxation year only. At all relevant times the two appellants carried on

D E Taylor:—This is in connection with an appeal heard in Vancouver, British Columbia, on October 19, 1981, with respect to an income tax assessment for the year 1979 in which the Minister of National Revenue provided the following explanation:

John B Goetz:—This is an appeal by the appellant with respect of his 1975, 1976 and 1977 taxation years. It was agreed at the outset of the hearing by counsel for the respondent that the only relevant years, as far as the appeal